PENGARUH KONEKSI POLITIK DAN TRANSFER PRICING TERHADAP AGRESIVITAS PAJAK (Studi pada Perusahaan Energi dan Infrastruktur yang Terdaftar di BEI dan SGX Tahun 2021-2023)

Nazhif Ahmad Karim, - and Arim Nasim, - and Ida Farida Adi Prawira, - (2025) PENGARUH KONEKSI POLITIK DAN TRANSFER PRICING TERHADAP AGRESIVITAS PAJAK (Studi pada Perusahaan Energi dan Infrastruktur yang Terdaftar di BEI dan SGX Tahun 2021-2023). S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini dilakukan untuk menguji secara empiris pengaruh koneksi politik, dan transfer pricing terhadap agresivitas pajak perusahaan. Penelitian ini merupakan penelitian dengan metode deskriptif dan pendekatan kuantitatif. Penentuan sampel menggunakan teknik purposive sampling dilakukan pada perusahaan sektor energi dan infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) dan Bursa Singapura (SGX) periode 2021-2023. Data sekunder diperoleh dari www.idx.co.id, www.sgx.com, website masing-masing perusahaan serta website lain yang memberikan informasi kredibel. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel melalui EViews 12. Penelitian ini menunjukkan bahwa (1) koneksi politik dan (2) transfer pricing secara parsial tidak berpengaruh positif terhadap agresivitas pajak di Indonesia dan Singapura; (3) Koneksi politik dan transfer pricing tidak berpengaruh secara simultan di Indonesia dan Singapura; (4) terdapat perbandingan pengaruh koneksi politik dan transfer pricing terhadap agresivitas pajak antara perusahaan di Indonesia dan Singapura.

This study was conducted to empirically examine the effect of political connections and transfer pricing on corporate tax aggressiveness. This research employs a descriptive method and a quantitative approach. The sample was determined using purposive sampling on companies in the energy and infrastructure sectors listed on the Indonesia Stock Exchange (IDX) and the Singapore Exchange (SGX) for the period 2021–2023. Secondary data were obtained from www.idx.co.id, www.sgx.com, the respective companies' websites, and other websites that provide credible information. The data analysis technique used in this study is panel data regression analysis using EViews 12. The results of the study indicate that (1) political connections and (2) transfer pricing do not have a positive partial effect on tax aggressiveness in Indonesia and Singapore; (3) political connections and transfer pricing do not have a simultaneous effect in Indonesia and Singapore; and (4) there are comparison in the effects of political connections and transfer pricing on tax aggressiveness between companies in Indonesia and Singapore.

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Item Type:	Thesis (S1)
Additional Information:	https://scholar.google.com/citations?view_op=new_profile&hl=en ID SINTA Dosen Pembimbing Arim Nasim: 6009264 Ida Farida Adi Prawira: 6027190
Uncontrolled Keywords:	Koneksi Politik, Transfer Pricing, Agresivitas Pajak, Indonesia, Singapura Political Connections, Transfer Pricing, Tax Aggressiveness, Indonesia, Singapore
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User:	Nazhif Ahmad Karim
Date Deposited:	06 May 2025 02:12
Last Modified:	06 May 2025 02:12
URI:	http://repository.upi.edu/id/eprint/132737

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